ITR Search | International Tax Review

The Global Tax 20: Akhilesh Ranjan

Akhilesh Ranjan is a significant person in the global discussions on BEPS deliverables and the debate on how to tax digital businesses, and is leading India's charge toward a 2019 direct tax reform.

December 12 2018

Uncertainty matters for journalists, too

Editor Joe Stanley-Smith looks back on the events of 2018.

Joe Stanley-Smith, December 12 2018

Taxing rights are the tax community’s hot potato

The June 21 decision by the US Supreme Court in South Dakota v Wayfair Inc that overturned, by a 5-4 majority, the previous leading case of Quill Corp v North Dakota has a significant effect on sales taxes within the US. But should businesses outside the US also be very concerned, given that some initial commentary suggested that this would result in a rapid change of the definition of permanent establishment?

December 12 2018

Facebook, Google and Kering Group questioned by EU MEPs

Some MEPs are frustrated that European governments can’t extract more taxation from Google on services it offers to EU consumers Facebook and Google emphasised the importance of international consensus on changes to the international tax system to tax the digital economy and the scope of value creation during an EU Parliament committee hearing.

Joe Stanley-Smith, December 12 2018

Peer company ETRs: Benchmarking complexity

The effective tax rate (ETR) of a peer company may be intuitively thought of as an industry benchmark. This benchmark could traditionally be useful to investors, boards of directors, CFOs and tax departments of multinationals and CFOs. But times are changing.

December 12 2018

How tax departments deal with uncertainty

Tax directors explain how they are trying to manage the political and legislative uncertainty around the world that is constantly changing the way their teams have to operate.

Joe Stanley-Smith, December 12 2018

The Global Tax 20: Cyril Ramaphosa

President Cyril Ramaphosa is grappling with the task of resetting South African tax policy. The South African leader has taken on allegations of corruption in the tax authority and vowed a renewed strategy for economic growth.

December 12 2018

The Global Tax 20: Mahathir Mohamad

Mahathir Mohamad became the first world leader ever to repeal a national VAT or GST system in 2018.

Anjana Haines, December 12 2018

The Global Tax 20: Wang Jun

The past year has been "extremely important" for China's tax administration, which has delivered numerous reforms, Wang Jun tells International Tax Review.

December 12 2018

The Global Tax 20: Piet Battiau

The OECD's indirect tax unit has managed to make the lives of tax professionals simpler as countries have implemented the International VAT/GST Guidelines over the past year.

December 12 2018

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